I ran into such a headache over setting up my Zelda Wii U console. Like a few I'm sure, I had a Wii U before but I ended up in the Zelda edition of the hardware (I was still inside the return window when the Zelda bundle was announced). While I knew about the lack of personal accounts and digital transfers, I figured it would be worth losing 2 VC games to get my hands on that limited edition Zelda gamepad with Zelda art.
Then I found you can't use your Nintendo Network ID on another Wii U console ever again. So I create a new one and spelled "NeoZuko" with "0"s instead of "O"s, as I do when my name is taken (which is rare - some guy in Mexico who never goes online grabbed my usual nick on PSN and YouTube. Everywhere else I've been good). So no big whoop, right?
It gets better. So then my Club Nintendo won't link to my Wii U, apparently you can't link another Wii U to it. Ever. Or delink anything. Ok, let us make another. Oh wait - you can't. It seems that it cross checks my email, my real name, and home address and won't let me create another account. So perfect!! I guess you are only allowed one Wii U console your whole life. I hope it never breaks!!
So I had to change my old Club Nintendo to a secondary email, edit the real name section on my profile to the short version of my name, and change my street address to my sisters. Then I could create the new Club Nintendo and link it to the new Nintendo network ID on my new Zelda Wii U Console. This took forever to figure out and it's why (and with a lack of non hardware based accounts) I don't buy or want full retail style games on the eShop. I even sold my Zelda WW digital download and grabbed the retail disc version instead. Nintendo, pretty please create accounts separate from hardware ok - it's not hard.
Now excuse me, I need to pick up my Club Nintendo Tee-Shirt at my sister's house now.